Casino issues affecting Indian tribes

Information into the intent of Title 31 (anti-money laundering), non-Title 31 and other casino issues.
General Information
Indian Tribal Governments

Excise taxes that apply to tribes

Information regarding excise taxes, who is liable, and definitions.
General Information
Indian Tribal Governments

Natural resources and tribes

Information regarding tribal governments federal tax obligations and responsibilities regarding income from natural resources, IRC Section 7873, etc.
General Information
Indian Tribal Governments

Published guidance for tribes

Links to guidance published by the Service regarding federal tax administration as it relates to tribal governments.
General Information
Indian Tribal Governments

Information reporting for tribal governments

Information into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.
General Information
Indian Tribal Governments

Employment taxes for tribes

Information for Indian tribal governments with regard to the withholding, filing, and paying employment taxes.
General Information
Indian Tribal Governments

Section 149 - Advance refundings, bonds must be registered to be tax exempt, exceptions, federally guaranteed bond not exempt

Advance Refundings, Bonds Must be Registered to be Tax Exempt, Exceptions, Federally Guaranteed Bond Not Exempt
General Information
Bond Professional

Federal State Local Employment Tax (FSLET) customer services

Contact us for answers to technical and procedural government entity questions.
General Information
Governments

Title 31 anti-money laundering

Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.
General Information
Indian Tribal Governments

Frequently asked questions and answers for Indian tribal governments

General information about subjects of interest to tribal governments.
General Information
Indian Tribal Governments